Advance Ruling under GST

S.No. Name of The Applicant Question(s) on which Advance Ruling Sought  Order No. & Date View  Category as per section 97(2) of CGST Act 2017 Whether Appealed Yes/No Appeal Order
186 Translog Direct Private Limited 1. The Applicant would like to seek a ruling on whether the provision of specified services would qualify as “support services” under SAC 9985 of Notification No. 11/2017-Central Tax (Rate) dated June 28, 2017.
2. The Applicant would also like to seek a ruling on whether such support services would be considered as export of services based on the present facts and circumstances.
TN/18/AAR/2022 DATED
29.04.2022
Click here 97(a)    
185 VERSA DRIVES PRIVATE LIMITED 1. Tax rate for HSN code 85 04 40 90
2.HSN code for solar pump controller
TN/17/ARA/2022 DATED
31.03.2022
Click here 97(a)    
184 BEST MONEY GOLD JEWELLERY LIMITED In case the applicant has purchased used/second hand gold jewellery or ornaments from persons who are not registered under GST and that at the time of sale of such goods there is no change in the form/nature of such goods and ITC will also not be availed on such purchase, if so the case, whether GST is to be paid only on the difference between the selling price and purchase price as stipulated under Rule 32(5) of CGST Rules, 2017? TN/16/ARA/2022 DATED
31.03.2022
Click here 97(c)    
183 Freeze Tech Innovations 1.    We need to know the Tax percentage of PSA Medical Oxygen generation plant.
2.    We need to know the HSN Code of PSA Medical Oxygen plant to generate the invoice accordingly.
3.    We need to know the tax benefit for the hospital for installing PSA Medical Oxygen plant.
TN/15/ARA/2022 DATED
31.03.2022
Click here 97(a)    
182 M/s Sundaram Finance Limited 1. Whether the portion of the certain additional services viz., payment of road tax/registration fees, insurance premium, etc., rendered by the applicant in the course of its Leasing of the vehicle/s to the Lessee falls under the category of “services of a pure agent”?
Or
2. Whether the recovery of Motor Vehicle Registration fee, Motor Vehicle life Tax & RTO charges etc., by the applicant from the lessee for the registration of the vehicle in the name of the lessee forms part of the value of supply or the applicant is acting as a pure agent for this purpose and so the above charges do not form part of the taxable supply ?
TN/14/ARA/2022 DATED
31.03.2022
Click here 97(g)    
181 M/s. Sivanthi Joe Coirs 1. Whether an EOU can follow the procedure prescribed in “Explanation to Rule 96(10) of CGST Rules, 2017” vide Notification 16/2020 – Central Tax dt. 23rd March 2020 and effective from 23.10.2017 of paying IGST/Compensation Cess on import of goods?
2. If answer to the above question is affirmative, then whether the applicant can continue to export goods on payment of IGST and claim refund thereof under Rule 96(10) of CGST Rules, 2017 read with Section 16(3) of IGST Act, 2017?
3. Whether it is compulsory for an EOU to procure goods/services without payment of tax from domestic suppliers as contemplated vide Notification No. No. 48/2017-Central Tax dated the 18th of October 2017 read with Section 147 of CGST Act, 2017?
4. Whether it is compulsory for an EOU to apply in FORM RFD-01 and get refund under Rule 89(4) vide Notification No. 75/2017 Dated 29-12-2017 applicable w.e.f. 23.10.2017 read with Section 16 (3) of IGST Act, 2017?
TN/13/ARA/2022 DATED
31.03.2022
Click here 97(b)    
180 Coral Manufacturing Works India Private Limited Whether input tax credit of GST is admissible for supply of the following goods :-
(a) steel, cement and other consumables (Annexure attached) to the extent of their actual usage in the execution of the works contract service when supplied for construction of immovable property, in the form of the factory which is an Integrated Factory building with Gantry Beam, which in turn used for mounting across the pre-cast concrete beams, poles and over which the crane would be operated;
(b) structures, Pre cast, reinforced concrete beams, poles etc. (purchased as it is) which are used as supports to mount and operate the crane over 10 metres from ground, as shown in the pictures attached; and
(c) Other capital goods, like rails which are fixed over the concrete arms for smooth travel of the over-head crane
TN/12/ARA/2022 DATED
31.03.2022
Click here 97(d)    
179 DEVENDRAN COAL INTERNATIONAL PRIVATE LIMITED 1. Whether we are liable to discharge tax liability at 18% on coal handling and Distribution charges collected in respect of supply of coal handling and distribution services rendered as per a work order issued by the customer subsequent to his coal (only) order
Or
Can we club the aforementioned coal handling and distribution service ordered by customer separately and subsequently with ‘supply of coal’ to understand that as a composite supply of coal and pay GST at 5%?
TN/11/ARA/2022 DATED
31.03.2022
Click here 97(e)    
178 SOM VCL(JV) 1. Whether the execution of works contract service at Kudankulam Nuclear Power Project would be covered under S.No vi (or) vii of Notification No.24/2017 dated 21.09.2017 attracting GST@12% or 18%
2.The assessee had already charged GST @12% on its invoices for the works contract service provided. In case the rate of GST is determined to be 18% instead of 12% should we pay the differential tax through debit note under GSTR 1?
TN/10/ARA/2022 DATED
22.03.2022
Click here 97(b)    
177 Vaighai Agro Products Limited 1. Whether GST rate applicable for Job work service in relation to manufacture of Coconut Oil and Coconut De-oiled cake is 5% (CGST- 2.50%; SGST – 2.50%) as per Sl. No. 26 (f) and (g) of Notification No. 11/2017-CT(Rate) dated 28.06.2017 read with Notification No. 31/2017- CT (Rate) dated 13.10.2017.
2. Whether GST rate applicable for Job work service in relation to manufacture of Rice Bran Oil and De-oiled Rice Bran is 5% (CGST – 2.50%; SGST – 2.50%) as per Sl. No. 26 (f) and (g) of Notification No. 11/2017- CT(Rate) dated 28.06.2017 read with Notification No. 31/2017-CT (Rate) dated 13.10.2017.
TN/09/ARA/2022 DATED
22.03.2022
Click here 97(e)    
176 M/s. Lagom Labs Private Limited Whether the Cramp comfort patch are to be classified under Chapter Heading 3004 attracting 12% GST under serial no. 63 or Chapter Heading 3005 attracting 12% GST under serial no. 64 in Schedule II of Notification 01/2017 – Central Tax (Rate) dated 28 June 2017 and under Serial No: 63 or 64 of Schedule II of Notification G.O. (Ms) No. 62 (NO.II(2)/CTR/532(D-4)/2017) TNGST (Rate), dated 29.06.2017, if not what would be the appropriate classification and justification for such classification? TN/08/ARA/2022 DATED
28.02.2022
Click here 97(a)    
175 SOUTH INDIAN FEDERATION OF FISHERMEN SOCIETIES 1.Rate of tax on Marine Engines coming under HSN Code 8407 and its spare parts exclusively used as part of fishing vessel of heading 8902
2. Whether GST leviable on supply of materials and labour charges incurred during the warranty period, free of cost
3. Rate of tax applicable for collection made towards supply of materials and labour charges towards repair of fishing vessel of heading 8902
4. Rate of tax on puff insulated ice boxes used by fishermen in fishing vessels for reducing spoilage and maintaining good hygiene.
5. Rate of tax on marine engine coming under HSN Code 8407 supplied to Defence Department for patrol, flood relief and rescue operations.
TN/07/ARA/2022 DATED
28.02.2022
Click here 97(a)    
174 SPACELANCE OFFICE SOLUTIONS PRIVATE LIMITED Can GST registrations be allowed for multiple companies from same address, provided they follow all GST rules related to “Principle Place of Business”? TN/06/ARA/2022 DATED
28.02.2022
Click here 97f)    
173 A. Nirmala What should be the taxable value in respect of the supply of construction services provided by the developer to the applicant as per Clause (b) of the notification No.4/2018? TN/05/ARA/2022 DATED
28.02.2022
Click here 97(b)    
172 GITEC-IGIP GmbH, Cologne Germany and GITEC-IGIP India Pvt Ltd., Jaipur, India in Joint Venture with Mukesh & Associates, Salem, India and N. K. Buildcon Pvt Ltd., Jaipur India. (Represented by the Lead Member of JV, GITEC-IGIP GmbH, Cologne, Germany) Whether the pure services, supplied by M/s GITEC-IGIP, GmbH, Cologne, Germany, having an office at Chennai, by way of rendering Consulting Services for Programme Management and Accompanying Measures for implementation of Integrated Storm Water Drain for M1 & M2 Components of Kovalam Basin in the extended area of Greater Chennai Corporation, supplied to the Superintending Engineer, Storm Water Drain Department, Greater Chennai Corporation, Chennai are exempted from payment of GST as per the S.No.3 of the Notification No.12/2017-Central Tax (Rate) dated 28.06.2017 TN/04/ARA/2022 DATED
31.01.2022
Click here 97(b)    
171 SHANMUGA DURAI 1.Whether GST liability does arise in respect of property of the partner used by the Partnership Firm to carry out the business by the firm at free of rent.
2. If so, what is the relevant section or rule or provision in GST law under which the partner of the firm is required to pay GST on notional rent?
3. Is it mandatory to execute rental deed between partner and Partnership firm, when there is no furtherance of business for that partner?
4. What is the applicable valuation rule, when consideration is not fixed and not received by the Partner?
 
TN/03/ARA/2022 DATED
31.01.2022
Click here 97(e)    
170 CHENNAI WATER DESALINATION LIMITED 1.Whether GST is applicable on supply of safe
drinking water for public purpose by Chennai Water Desalination Plant Limited (CWDL) to Chennai Metropolitan Water Supply and Sewerage Board(CMWSSB) a Government Authority?
2. Ruling is sought for applicability of Sl.No.99 of Notification 02/2017 for supply of water
or/and
3. Sl.No. 3 of Notification 12/2017 for transaction of supply of safe drinking water for public purpose by Chennai Water Desalination Plant Limited (CWDL) to Chennai Metro Water Supply and Sewerage Board, a Government Authority.
 
TN/02/ARA/2022 DATED
31.01.2022
Click here 97(e)    
169 ROTARY DISTRICT 3231 (i) Whether Registration is required?
(ii)Whether any particular thing done by the applicant with respect to any goods or services or both amounts to or results in a supply of a goods or services
(iii) Determination of tax liability
 
TN/01/ARA/2022 DATED
31.01.2022
Click here 97(f)    
168 M/s. Handloom Weavers Cooperative Society Ltd. 1. Whether the claim of expenses incurred to handle the Cost Free Distribution Sarees & Dhothies and Cost Free School Uniform Scheme and supply to Revenue Department/Social Welfare Department will attract 18% GST or not.
2. If yes whether the Handling Charges related to Pre-GST period 2015-16 and 2016-17 will also attract GST or not.
TN/47/ARA/2021 DATED
30.12.2021
Click here 97(d)    
167 GEORGE MAIJO INDUSTRIES PRIVATE LIMITED 1. Applicability of GST rate 5% on marine engines pertaining to HS code 8407 and its spare parts without considering its general tax rate as per the entry of Schedule I, Sl.No.252 of GST Act dated 28.06.2017, being this engine forms a part of fishing vessel of HS code 8902.
2. Applicability of GST rate 5% on marine engines pertaining to HS code 8407 and its spare parts without considering its general tax rate as per the entry of Schedule I, Sl.No.252 of GST Act dated 28.06.2017, being this engine forms a part of boats of HS code 8906 being supplied to defence department and other agencies used for patrolling/flood relief and rescue purposes.
TN/46/ARA/2021 DATED
30.12.2021
Click here 97(e)    
166 MAHAVEER SHANTILAL BAFNA (Proprietor M/s RAM TRADERS) Whether Fusible Interlining Fabrics of Cotton (FIFC) fall for classification under HSN Code 5903 or under Chapter 52 (heading depending upon weightage of cotton in the fabrics) TN/45/ARA/2021 DATED
29.12.2021
Click here 97(d)    
165 CHEP INDIA PRIVATE LIMITED 1.Whether the pallets, crates and containers (hereinafter referred as equipment") leased by CHEP India Private Limited (CIPL) located and registered in Tamil Nadu to its other GST registrations located across India (say CIPL Kerala), would be considered as lease transaction and accordingly taxable as supply of services in terms of Section 7 of the Central Goods and Services Tax Act, 2017 ("CGST Act") and Tamil Nadu Goods and Services Tax Act, 2017 ("TNGST Act")?
2. If the answer to Question 1 is Yes, what is the value on which GST has to be charged i.e. whether it should be lease charges or the value of equipment in terms of Section 15 of the CGST Act and TNGST Act read with relevant Rules?
3. What are the documents that should accompany the movement of the goods from CIPL, Tamil Nadu to CIPL. Kerala?
4. Whether movement of equipment from CIPL, Kerala to CIPL, Karnataka on the instruction of CIPL, Tamil Nadu can be said to be mere movement of goods not amounting to a supply in terms of Section 7 of the CGST Act and TNGST Act, and thereby not liable to GST? With reference to Question 4 above, what are the documents that should accompany the movement of the goods from CIPL, Kerala to CIPL, Karnataka?
TN/44/ARA/2021 DATED
28.12.2021
Click here 97(b)    
164 NEW PANDIAN TRAVELS PRIVATE LIMITED Whether the GST paid on the Motor cars of seating capacity not exceeding 13 (including Driver) leased or rented to customers will be available to it as INPUT TAX CREDIT (ITC) in terms of Section 17(5)(a)(A) of Central Goods and Service Tax Act, 2017?
2. Whether the GST paid on the Motor cars of seating capacity not exceeding 13 (including Driver) registered as public vehicle with RTO to transport passengers, provided to their different customers on lease or rental or hire will be available to it as INPUT TAX CREDIT (ITC) in terms of Section 17(5)(a)(B) of Central Goods and Service Tax Act, 2017.
3. Whether the supply of services by way of Renting or Leasing or Hiring Motor Vehicles to SEZ to transport the employees of the customers without payment of IGST under LUT is deemed as taxable supply and whether ITC is admissible on Motor Vehicles procured and used commonly for such supply to SEZ and other than SEZ supplies?
TN/43/ARA/2021 DATED
30.11.2021
Click here 97(d)    
163 BOOKWATER TECH PRIVATE LIMITED 1.Supply of raw water falls under exempt goods under GST. Does raw water that is supplied through tankers through the Bookwater platform come under exempted goods as well?
2. Does the supplier of water through tankers come under supply of raw water or under transport services?
3. Does Bookwater have to withhold any tax-GST TCS 1% from the suppliers before making payments for the supply of raw water through our platform?
4. Is the supplier making raw water sale is required to register under GST since they are transacting through an e commerce operator?
5. Does Sewage Evacuation come under 18% GST? If yes, most individual sewage tanker operators have turnover less than 20lakhs per annum. Since we are not billing the customer directly and are only billing on behalf of the supplier, will the exemption limit of Rs.20Lakhs per annum be applicable to suppliers individually?
6. Consequently, is GST Registration applicable for all suppliers through the Bookwater platform or only applicable for those suppliers who have a turnover over 20Lakhs?
7. Does Bookwater have to withhold any tax (GST TCS 1% applicability) from the suppliers before making payments since the supplies have been made through our digital platform and we also deduct our charges for our services rendered before making payments?
TN/42/ARA/2021 DATED
30.11.2021
Click here 97(e)    
162 WEG Industries India Private Limited 1. Whether the relaxations provided vide the notification of 35/2020 – Central tax Dated April 3, 2020, for completion of various compliance actions would apply to the time limit provided for the export of goods under notification no. 41/2017 – Integrated tax (rate) Dated October 23, 2017.
2. Whether under the facts and circumstances of the present case, even where the goods were exported on 10 June 2020 with a delay of one day over and above the 90 days specified as under notification no. 41/2017 – Integrated tax (rate) Dated October 23, 2017, the benefit of concessional rate of 0.1% IGST would still be available in view of the extension of time limit granted by notification of 35/2020 – Central tax Dated April 3, 2020
TN/41/ARA/2021 DATED
30.11.2021
Click here 97(b)    
161 CORAL COIL INDIA LIMITED Whether the supply of Stator Coil by the Applicant to M/s.Coral Manufacturing Works India Private Ltd., will be eligible for the levy of 2.5% CGST in terms of Sl. No. 234 in the notification 1-CTR dated 28 June 2017 and 2.5% SGST in terms of the corresponding SGST notification TN/40/ARA/2021 DATED
30.11.2021
Click here 97(b)    
160 RASI NUTRI FOODS Whether Notification 39/2017-CT(R) dated 18.10.2017 read with G.O.Ms.No.140 dated 17.10.2017 issued by the Commercial Taxes and Registration Department, would be applicable to the Applicant's activity of manufacture and supply of Fortified Rice Kernels to the Tamil Nadu Civil Supplies Corporation pursuant to the Pilot Scheme on "Fortification of Rice & its Distribution under the Public Distribution System" project launched by the Central Government. TN/39/ARA/2021 DATED
21.10.2021
Click here 97(b) Yes Click here
159 TAMILNADU POLYMER INDUSTRIES PARK LIMITED 1.Applicable GST rate for EPC contract engaged in works, viz; site grading, earth filling, road works, storm water drains, utility corridor, street lighting, water storage and distribution system.
2. Applicable GST rate for civil contractor engaged in civil construction works, viz; prefabricated PUF (polyurethane) Administrative building, Training centre, Technology facilitation centre, etc.
TN/38/ARA/2021 DATED
21.10.2021
Click here 97(a)    
158 HEALERSARK RESOURCES PRIVATE LIMITED 1.What is the applicable GST SAC and the GST rate applicable for the supplies made by it to M/s. Apollo Med Skills Limited (AMSL).
2.Is it a composite supply or a mixed supply
3.Whether the service is exempted vide Notification No. 12/2017 -CT(Rate) dated 28.06.2017.
TN/37/ARA/2021 DATED
21.10.2021
Click here 97(a) Yes Click here
157 GRB DAIRY FOODS PVT.LTD Whether the GST paid on inputs/input services procured by the applicant to implement the promotional scheme under the name 'Buy n Fly' is eligible for Input Tax Credit under the GST law in terms of Section 16 read with Section 17 of the CGST Act, 2017 and TNGST Act, 2017? TN/36/ARA/2021 DATED
30.09.2021
Click here 97(d) Yes Click here
156 JOSHNA CHANDRESH SHAH ( M/s NAVBHARAT IMPORTS) When Physical force is the primary action of a toy and if the light and the music are ancillary to it then whether it is to be classified under “Electronic Toys” or “other than Electronic Toys” TN/35/ARA/2021 DATED
30.09.2021
Click here 97(a) Yes Click here
155 M/s. Mukesh & Associates Whether the Pure services M/s Mukesh & Associates, by way of rendering Consulting Service for Programme Management and Accompanying Measures for implementation of Integrated Strom Water Drain for M1 & M2 components of Kovalam Basin in the extended area of Greater Chennai Corporation supplied to the Superintending Engineer, Strom Water Drain Department, Greater Chennai Corporation, Chennai are exempted from payment of GST as per the S.No.3 of the Notification No.12/2017-Central Tax (Rate) dated 28.06.2017? TN/34/ARA/2021 DATED
17.08.2021
Click here 97(b)    
154 THIRU NEELAKANTA REALTORS LIMITED LIABILITY 1.Whether paragraph 2A of Notification No. 03/2019-Central Tax (Rate) dated 29thMarch, 2019, is applicable to those agreements entered on or before 29th September 2019 with unregistered persons?
2. If the answer to question (1) is affirmative, whether Notification no 03/2019-Central Tax (Rate) dated 29th March, 2019 is applicable, when the actual cost of construction of services are known?
3. If the answer to the question (1) or (2) is negative, which valuation rule is applicable for identifying the value of supply for construction services rendered?
4. What will be the value of supply, in case, Applicant adopts Rule 30 of CGST Rule, 2017?
5. What will be the value of supply, in case, Applicant adopts Rule 31, instead of Rule 30 of CGST Rule, 2017 in terms of proviso to Rule 31 of CGST Rules?
6. Whether paragraph 2A of Notification no 03/2019-Central Tax (Rate) dated 29th March, 2019, is ultravires Section 15(5) of CGST Act, 2017 and hence is inapplicable until there is prescription of rules in terms of Section 15(5) read with Section 2(87) of CGST Act, 2017?
TN/33/ARA/2021 DATED
17.08.2021
Click here 97(b)    
153 ESMARIO MARINE PRIVATE LIMITED 1. Whether the supply of goods under HSN Code 8407 while principal supply is for fishing boats and vessels applying 5% GST rate is correct or not.
2. As per the earlier Advance Rulings issued in various states and circular issued from Ministry of Finance (Revenue Department) it clearly states that the GST liability for HSN 8408 is only 5% when it is supplied to fishing boats and vessels even though it is in higher taxable rate of 28% GST under the GST Schedule. Why it cannot adopt the same for HSN 8407 marine engines.
3. Goods of supply under HSN code 8409, 8483, 8902, 8487, 8501, 8502, 8415, 8418, 8413 which is also supplied to fishing boats and vessels mainly. Whether it can be adopted as per the circular.
TN/32/ARA/2021 DATED
17.08.2021
Click here 97(a)    
152 M/s Padmavathi Hospitality & Facilities Management Service Whether services provided by Padmavathi Hospitality & Facilities Management Services (PHFMS) to DME are classifiable as a function entrusted to a Panchayat or a Municipality under the constitution? If not then can we conclude that no exemption is available to PHFMS?
2. Whether services provided by PHFMS to DME is exempted under Sl.No.3 of Notification 12/2017 Central Tax dated 28.06.2017 read along with amendment dated 25.01.2018?
3. Whether Services provided by PHFMS to DME including institutions of Government Hospitals and colleges are liable for GST or not? If yes, what is the rate of GST applicable to these services
4. Whether services rendered by PHFMS to DME can be classified as pure services or Composite Supplies?
TN/31/ARA/2021 DATED
10.08.2021
Click here 97(a)    
151 M/s. The Leprosy Mission Trust India Whether services provided under vocational training courses recognized by National Council for Vocational Training ( NCVT) or State Council of Vocational Training (SCVT) is exempt either under Entry No. 66 of exemption list of Goods and Service Tax Act 2017 or under Educational Institution defined under Notification 12/2017 Central Tax (Rate) TN/30/ARA/2021 DATED
10.08.2021
Click here 97(b)    
150 M/s. Andritz Hydro Private Limited Whether the Components, which were supplied in Sale-in-Transit transaction, without payment of tax under the erstwhile Central Sales Tax regime, by the Applicant, i.e., AHPL to its Customer (i.e., TANGEDCO) in Tamil Nadu, will attract levy of Goods and Services Tax? TN/29/AAR/2021 DATED
30.07.2021
Click here 97(g)    
149 ASHOK LEYLAND LIMITED Whether Garbage compactor and hook loader supplied by the applicant is to be classified under Chapter Heading 8705 (special purpose motor vehicles other than those designed for transport of persons or goods) attracting IGST at 18% in terms of Sl.No.401A of Schedule III of Notification No.01/2017 Integrated Tax (Rate) dated 28.06.2017 and CGST and SGST at the rate of 9% respectively in terms of the corresponding rate notification? TN/28/AAR/2021 DATED
30.07.2021
Click here 97(a)    
148 Tvl Anamallais Engineering (p) Ltd. (i) Classification of activity rendered.
(ii) Whether the particular activity done by the applicant with respect to any goods and/or services or both amounts to or results in a supply of goods and/or services or both, within the meaning of that term.
TN/27/AAR/2021 DATED
30.07.2021
Click here 97(g)    
147 M/s. India Pistons Limited 1. As to whether GST is payable on the transfer of leasehold rights in respect of the consideration of Rs. 15 Crores received by them from M/s. INOX Air products Private Limited for the land allotted by SIPCOT?
2. Whether the Subsequent transfer of SIPCOTs allotted land from the Applicant to M/s. Inox Air Products Private Limited would fall within the ambit of ‘Supply’ as defined under Section 7 of the Goods and Services Act 2017?
TN/26/AAR/2021 DATED
30.07.2021
Click here 97(e)    
146 INOX AIR PRODUCTS PVT LTD Whether INOX would be entitled to avail and utilize ITC of GST Charged by IPL if such transaction is considered to be a supply TN/25/AAR/2021 DATED
30.07.2021
Click here 97(d) Yes Click here
145 Krishna Bhavan Foods & Sweets Clarification on the GST rate on their products and the HSN code TN/24/AAR/2021 DATED
18.06.2021
Click here

 

97(a) Yes Click here
144 Kasipalayam Common Effluent Treatment Plant Private Limited 1. Whether the classification of the supply of outputs as sale of goods is correct.
2. Whether classification of water sold as Water (other than aerated, mineral, purified, distilled, medicinal, ionic, battery, de-mineralized and water solid in sealed container) under Heading 2201 is correct.
3. Whether classification of effluent purchased from dyeing as Other wastes from chemical or allied industries (3825 69 00) is correct.
4. Whether the method of arriving value for effluent using the net realization price method is correct as there are no comparable products and cost cannot be worked out.
 
TN/23/AAR/2021 DATED
18.06.2021
Click here

 

97(a)    
143 National Institute of Technology, Tiruchirappalli. Whether National Institute of Technology, Tiruchirappalli (NITT) is a Government Entity under GST Law.
2.If the answer to question is in the affirmative, whether
a. The applicant is liable to deduct tax at source (TDS) under Section 51 of the CGST Act, 2017.
b. Whether the applicant is required to discharge Liability on reverse charge basis on supply of services as per Section 9(3) and 9(4) of the CGST Act, 2017.
3. Whether the entry provided under
A. Sl.No3, 3A of Notification 12/2017 is applicable to them.
B. Composite supply of works contract provided to the applicant is covered by Sl.No.3(vi) of Notification 11/2017 dated 28.06.2017.
TN/22/AAR/2021 DATED
18.06.2021
Click here

 

97(b)    
142 M/s. Tamil Nadu Labour Welfare Board 1. Applicability of GST registration to Tamil Nadu Labour Welfare Board
2. Applicability of GST towards the rental income received by the board from Government and business entities.
3. Applicability of Reverse Charge Mechanism for the rent on immovable properties received by the board from Government and business entities
 
TN/21/AAR/2021 DATED
18.06.2021
Click here

 

97(e)    
141 M/s. Indian Institute of Management, Tiruchirapalli. 1. Whether Indian Institute of Management, Tiruchirappalli(IIM) is a Government Entity under GST Law.
2. If the answer to question is in the affirmative, whether
2.1 The applicant is liable to deduct tax at source (TDS) under Section 51 of the CGST Act, 2017.
2.2 Whether the applicant is required to discharge Liability on reverse charge basis on supply of services as per Section 9(3) and 9(4) of the CGST Act, 2017.
2.3.Whether the entry provided as under is applicable
A) Serial No.3/3A of Notification 12/2017 is available to IIMT.
B) Composite supply of works contract provided to the applicant is covered by Serial No.3 (vi) of Notification 11/2017 dated 28th June 2017.
 
TN/20/AAR/2021 DATED
18.06.2021
Click here

 

97(b)    
140 M/s KLF NIRMAL INDUSTRIES PRIVATE LIMITED 1. Whether the company is eligible to take input tax credit as inputs/capital goods or input services of the items used in Design, Engineering, Supply, Execution (EPC)of 265KW Roof top Grid Solar PV Power Plant as per MNRE & IEC Standards
2. Whether the company is eligible to take input tax credit for inputs and services for running the solar plant.
 
TN/19/AAR/2021 DATED
18.06.2021
Click here

 

97(d)    
139 HEALERSARK RESOURCES PRIVATE LIMITED 1.What is the applicable GST SAC cod and the GST rate applicable for the supplies made by it to M/s. Apollo Med Skills Limited (AMSL).
2.Is it a composite supply or a mixed supply
3.Whether the service is exempted vide Notification No. 12/2017 -CT(Rate) dated 28.06.2017.
TN/18/ARA/2021 DATED
07.05.2021
Click here NA    
138 DAEBU AUTOMOTIVE SEAT INDIA PRIVATE LIMITED 1.What is the correct classification of goods manufactured by the applicant viz., “Automotive Seating System”?
2. Will it fall under CH 87089900 attracting GST @ 28% or under CH 940199990 attracting GST @ 18%
TN/17/ARA/2021 DATED
07.05.2021
Click here 97(a)    
137 Security and Intelligence Services (India)LTD 1. Whether the services provided to Indian Institute of Technology Madras will qualify for exemption under Serial No. 66 of Notification No. 12/2017 – Central Tax (Rate) dated 28th June 2017, considering it to be an educational Institution.
2. Whether rate of tax on services provided to Indian Institute of Technology Madras is nil as per Serial no 3 of Notification No 12/2017 – Central Tax (Rate) dated 28th June 2017.
TN/16/ARA/2021 DATED
07.05.2021
Click here NA    
136 TIRUPPUR CITY MUNICIPAL CORPORATION Q.1. Advance Ruling is required in respect of Sl.No. 1 to 5, 7 to 9 as to whether the services rendered by them are exempted or not under the Notification No. mentioned against each Sl.No.
Q.2 In respect of services rendered by them through tender contractors as mentioned in respect of Sl.No. 1 to 9 are exempted or not under the Notification No. mentioned against each Sl.No.
In respect of Sl.No.10 to 12 instead of reverse charge they collected tax under direct charge from the service availers who are registered with GSTN w.e.f 25.01.2018 and whether it can be regularized or not.
Q.3. In respect of Sl.No.14 they are collecting charges for laying of cables alongside roads and collecting road cutting charges as well as annual rent. They require advance ruling as to whether composite supply can be applied or not for classifying the said service as renting of immovable property service and reverse charge can be applied or not for collecting GST as per S.No. 5A of Notification 13/2017 CT(R )dated 29.06.2017 as amended form the telephone operators who are GSTN holders.
Q.4. In respect of S.No. 13 full exemption is applicable or not as noted against the Sl.No.
In respect of S.No. 15 the renting of immovable property service rendered by us as a local authority to (i) pure State Govt. Offices, (ii) Central Government Offices, Co-operative societies, (iii) Nationalised Banks are fully exempted nor not as per Sl.No. 8 of Notification 12/2017 dated 28.06.2017.
TN/15/ARA/2021 DATED
28.04.2021
Click here 97(b) Yes Click here
135 THE ERODE CITY MUNICIPAL CORPORATION Q.1. Advance Ruling is required in respect of Sl.No. 1 to 6, 8,9 & 13 as to whether the services rendered by them directly are covered under Twelfth Schedule to Article 243 W of the Constitution and /or exempted under the Notification No. mentioned against each Sl.No.
Q.2 In respect of services rendered by them from sl.No. 1 to 13 through tender contractors whether they are covered under Twelfth Schedule to Article 243 W of the Constitution and /or exempted under the Notification No. mentioned against each s.No.
Q.3 In respect of S.No. 14 they are collecting charges for laying of cables along roads and collecting road cutting charges as well as annual rent. They require advance ruling whether composite supply can be applied for classifying the said service as renting of immovable property service and reverse charge can be applied for collecting GST as per S.No. 5A of 13/2017
Q.4. In respect of S.No. 15 w.e.f 25.01.2018, instead of reverse charge they collected tax under direct charge from the service availers who are registered with GSTN and whether it can be regularized
Q.5. In respect of S.No. 16 the renting of immovable property service rendered by them as a local authority to (i) pure State Govt. Offices, (ii) Co.operative societies, (iii) Nationalised Banks are fully exempted nor not as per S.No. 8 of 12/2017
TN/14/ARA/2021 DATED
28.04.2021
Click here 97(b) Yes Click here
134 Ashiana Housing Limited Whether the activities of construction carried out by the applicant for its customer under the Construction Agreement, being composite supply of works contract are appropriately classifiable under Heading 9997, and chargeable to CGST @ 9% under S.No.35 of Notification No.11/2017- CT(Rate) dated 28.06.2017. TN/13/ARA/2021 DATED
28.04.2021
Click here 97(b)    
133 M/s. Shree Parshwanath Coconuts What is the rate of tax for HSN entries that is DRY COCONUT (EDIBLE) HSN 08011920 and COPRA (DRY COCONUT FOR MILLING), HSN 12O3
respectively?
TN/12/ARA/2021 DATED
22.04.2021
Click here 97(a)    
132 TAMILNADU WATER SUPPLY AND DRAINAGE BOARD 1. Applicability of the following Act Rule: “Pure Services (testing of materials for quality) by TWAD Board which is the Governmental Authority relating to water supply and sewerage schemes to urban and rural beneficiaries which are covered under Twelfth Schedule of Article 243 W of the constitution. Therefore, the services (Quality material testing charges) rendered by the TWAD Board are exempted from CGST under Sl.No.3 of the Notifications No.12/2017 CT(Rate) dated 28.06.2017 as amended and exempted from SGST under Sl.No.3 of the G.O(Ms) No.73 dated 29.06.2017 No.II/CTR/532(d-15)/2017 as amended.
2. Applicability of Notification for conducting Geological surveying and testing (Pure Services) to identify the water potentiality by TWAD Board which is Governmental Authority relating to water supply schemes to urban and rural beneficiaries which are covered under Twelfth Schedule of Article 243W of the constitution. Therefore, the services (Geological surveying and testing charges) rendered by the TWAD Board are exempted from CGST under SL.No.3 of the Notification 12/2017-CT (rate) dated 28.06.2017 as amended and exempted from SGST under Sl.No.3 of the G.O(Ms) No.73 dated 29.06.2017 No.II/CTR/532(d-15)/2017 as amended.
TN/11/ARA/2021 DATED 31.03.2021 Click here 97(b)    
131 M/s. SHV Energy Private Limited 1. Whether the applicant is eligible for availment of input tax credit of GST paid on goods and services for laying of transfer pipeline and the foundation and structural support for such pipeline which is intended for unloading Propane/Butane from the Vessel/Jetty to the Terminal?
2. Whether the applicant is eligible for availment of input tax credit of GST paid on goods and services used for setting up refrigerated storage tank and input credit of goods and services used for foundation and structural support for such tanks?
3. Whether the applicant is eligible for availment of input tax credit of GST paid on goods and services for setting up of Fire Water reservoir(tank) and input credit on goods and services used for foundation and structural support for such reservoir?
TN/10/ARA/2021 DATED 31.03.2021 Click here 97(b) Yes Click here
130 M/s. Unique Aqua Systems Whether the Services provided by the applicant to the recipient i.e The Greater Chennai Corporation is a pure service provided to the local authority by way of activity in relation to functions entrusted to a Panchayat under article 243G and Municipality under article 243W of the Constitution and eligible for benefit of exemption provided under Serial No. 3 of Notification No. 12/2017- Central Tax (Rate) dated 28.06.2017? TN/09/ARA/2021 DATED 30.03.2021 Click here 97(b) Yes Click here
129 PSK Engineering Construction & Co. 1. What is the rate of GST to be charged on providing works contract services to TANGEDCO for carrying out retrofitting work for strengthening the NPKRR Maaligai against seismic and wind effect and modification of elevation in TNEB headquarters building at Chennai.
2. Whether the entry in Sl.No.3 item (vi) of the Notification no.11/2017-Central Tax (Rate) dated 28.06.2017 as amended is applicable to the applicant in instant case.
TN/08/ARA/2021 DATED
25.03.2021
Click here 97(a) Yes Click here
128 ARUN COOLING HOME Whether the service of cold storage of tamarind inner pulp without shell and seeds are exempted under the purview of the definition of Agricultural produce vide Notification No.11/2017 and 12/2017 Central Tax(Rate) both dated 28.06.2017. TN/07/ARA/2021 DATED
24.03.2021
Click here 97(b)    
127 SHIV SANKARA HEALTH CARE ENTERPRISES Whether the goodwill paid to the partners at the time of retirement is liable to be taxed under GST Act. TN/06/ARA/2021 DATED
16.03.2021
Click here 97(e)    
126 New Tirupur Area Development Corporation Limited Whether the following activities of the applicant is taxable or exempt ?
a.Sale of water
b.Sewage treatment charges
c.Consultancy Services such Detailed Project Report (DPR), Project Management Consultancy (PMC) and any other infrastructure related consultancy to TCMC / GoTN
Incidental to main business activities
c.Interest on receivable on delayed payments
d.Disconnection Charges
e..Reconnection charges
f.Permanent disconnection charges
g.Cheque Bouncing charges
h.Non-Revenue – Service provided to Customer on New Connection works- Concept of No Loss No Gain, New Connection Shifting and other works
TN/05/ARA/2021 DATED 26.02.2021 Click here 97(b) Yes Click here
125 Chennai Metropolitan Water Supply and Sewerage Board. Whether services provided
i. Leave way charges(Rent)
ii. Advertisement on social media
iii. security services
iv.License fee for software
v. Third party inspection
vi. Freight charges on transport of water through railways
vii. printing charges
to CMWSSB ( a Governmental Authority) can be termed as ‘Pure Service’ to avail exemption under Notification12/2017 ) dated 28.06.2017
TN/04/ARA/2021 DATED 26.02.2021 Click here 97(b)    
124 Chennai Metropolitan Water Supply and Sewerage Board. Whether GST is applicable on supply of safe drinking water for public purpose by Chennai Water Desalination Plant Limited (CWDL) to Chennai Metropolitan Water Supply and Sewerage Board(CMWSSB) TN/03/ARA/2021 DATED
26.02.2021
Click here 97(e)    
123 TAMILNADU SKILL DEVELOPMENT CORPORATION 1.Whether the applicant is required to be registered under this Act? TN/02/ARA/2021 DATED
25.02.2021
Click here 97(f) Yes Click here
122 M/s SI AIR SPRINGS PRIVATE LIMITED Whether “Air Springs” manufactured and supplied by the applicant will be correctly classifiable under Tariff heading 40169990 as opposed to Tariff heading 8708 9900 and attract GST at the rate of 18% TN/01/ARA/2021 DATED
24.02.2021
Click here 97(a) Yes Click here
121 Thirumalai Chemicals Limited 1. The value to be adopted in respect of transfer to branches located outside the state.
2. whether the value of such supplies can be determined in terms of the second provisio to Rule 28 in respect of supplies made to distinct units in accordance with clause (4) & (5) of section 25 of the CGST rules, 2017?
TN/41/AAR/2020 DATED
18.12.2020
Click here 97(c)    
120 Aravind Drillers 1.Whether the following supply of services provided by the applicant are in relation to agricultural operations directly in connection with raising of agricultural produce
i.Drilling of Borewells for supply of water for agricultural operations like cultivation including seeding, planting and ploughing.
ii. Letting out of compressors for pumping of water from the borewells to the agricultural fields.
2. If the answer to the above question is in the affirmative, whether the said services are covered by the entry Sl.No 54 of Notification 12/2017 CT(Rate) dated 28.06.2017.
TN/40/AAR/2020 DATED
18.12.2020
Click here 97(b) Yes Click here
119 Vallalar Borewells 1.Whether the following supply of services provided by the applicant are in relation to agricultural operations directly in connection with raising of agricultural produce
i.Drilling of Borewells for supply of water for agricultural operations like cultivation including seeding, planting and ploughing.
ii. Letting out of compressors for pumping of water from the borewells to the agricultural fields.
2. If the answer to the above question is in the affirmative, whether the said services are covered by the entry Sl.No 54 of Notification 12/2017 CT(Rate) dated 28.06.2017.
TN/39/AAR/2020 DATED
18.12.2020
Click here 97(b) Yes Click here
118 M/s Faiveley Transport Rail Technologies India Limited Whether Wheel Side Protection Control Unit(WSP) and Pantograph supplied by the applicant, should be classified as “parts of railway or tramway locomotives or rolling stock, and parts thereof” (Viz under Heading 8607) for the purposes of levy of GST in terms of Section 9(1) of Central Goods and Services Act 2017 read with notification no.01/2017-Central Tax (Rate) dated 28.06.2017. TN/38/AAR/2020 DATED
18.12.2020
Click here 97(a)    
117 Bharathiyar University Whether the services provided by the University to its constituent colleges (viz) self-financing and management colleges relating to admission to, or conduct of examination by such institution by way of affiliation fee, registration fee such as
1. Application form fees
2. Application fees (Application * Registration fee ) ( each course/section)
3. Inspection fees (each course/section)
4. Affiliation fee for each course
5. Affiliation fee for each additional section
6. Initial affiliation fee to start an institution
7. Permanent Affiliation fee to the College
8. Continuation of affiliation for each course
9. increase in intake for each course for permanent basis, processing fee &
10. Penal fee for receipt of late application
are exempted vide sl.no 66 of Notification No.12/2017 CT(Rate) dated 28.06.2017
TN/37/AAR/2020 DATED
19.11.2020
Click here 97(b)    
116 M/s. Sumeet Facilities Limited What is the classification for supply of services by the Applicant relating to waste collection, segregation, treatment, transportation and disposal services under the service agreements entered with both concessionaries in terms of notification 11/2017- C.T.(Rate) dated 28th June 2017?
2. Whether the activity of waste collection, segregation, treatment, transportation and disposal services carried out by the Applicant under the Service Agreements entered with both concessionaries is exempted from Goods and Services Tax in terms of entry no.3 of the Notification 12/2017- Central Tax (rate) dated 28.06.2017?
TN/36/AAR/2020 DATED
03.11.2020
Click here 97(a) Yes Click here
115 Zigma Global Environ Solutions Private Limited 1. Classification of the services viz " Solid waste management - Revamping of existing dumped Garbage in compost yards by Bio -mining process" provided by the applicant to M/s. Erode City Municipal Corporation, Erode?
2. Whether aforesaid services provided by the applicant are exempted under Sl. No. 3 of notifications No. 12/2017 dt: 28.07.2017 as amended?
3. Whether the Erode city Municipal Corporation is liable to deduct TDS as per the provisions of section 51 of CGST Act of TNGST Act, 2017 for the services rendered as state in the application?
TN/35/AAR/2020 DATED
21.10.2020
Click here 97(a)    
114 Shri Abdul Razak Safiullah (Propreitor M/s. S.A. Safiullah & Company) 1. Whether the “Nizam Pakku” bought and sold by the Applicant, the manufacturing process of which has been explained by them, is classifiable under Chapter heading 0802 8030 of the Customs Tariff and hence attract 2.5 % CGST as per Sl.No.28 of Schedule I of Notification 1/2017 Central Taxes (Rate) Dt. 28.06.2017 and equal rate of SGST? TN/34/AAR/2020 DATED
21.10.2020
Click here 97(a) Yes Click here
113 Kumaran Oil Mill Whether proportionate claim of input tax credit for procurement of capital goods can be made for power generation business? TN/33/AAR/2020 DATED
28.09.2020
Click here 97(a)    
112 M/s ST Engineering Electrnics Limited Whether rate of tax at 6% CGST, available to Composite supply of works contract as defined in clause(119) of section 2 of the Central Goods and Services Tax Act, 2017 provided by way of construction, erection, commissioning, or installation of original works pertaining to Metro, vide- Notification No. 11/2017 amended vide Notification No.1/2018- Central Tax(rate) dated 25th January 2018 is applicableApplicant rendering the above mentioned services? TN/32/AAR/2020 DATED
28.09.2020
Click here 97(b)    
111 M/s Erode Infrastructures Private Limited Whether Upfront lease amount paid to M/s. RLDA for the development of Multi functional complex (Operational building) at Erode railway Junction for Long term lease for 45 years is exempt as per Sl.No. 41 of Notification No. 12/2017 CT(R) dated 28.06.2017 as amended. TN/31/AAR/2020 DATED
12.05.2020
Click here 97(b) Yes Click here
110 Tamil Nadu Textbook and Educational Services Corporation 1. Whether the supply of educational aids to students such as school bags, footwear, geometry box, wooden color pencils, crayons, woolen sweater to government and government aided schools based on the State Government educational policy for which the consideration is paid to Tamil Nadu text book and Educational Services Corporation by the State government by means of a budgetary allocation constitutes a supply
2. If the answer to the above is in the affirmative then is Tamil Nadu text Book and Educational Services Corporation is entitled to avail of corresponding Input Tax credit on the procurement made
3. Whether the supply of Rain coats, Ankle Boots and Socks to students without consideration to government /Government Aided Schools located in Hilly areas is a supply
4. If the answer to the above is in the affirmative then is Tamil Nadu Text Book and Educational Services Corporation is entitled to discharge its tax liability on such outward supplies at Cost + 10% and avail of corresponding Input Tax Credit on the procurement made
5. Whether Tamil Nadu Text Book and Educational Services Corporation is eligible for exemption from payment of GST in respect of services it receives from printers engaged by them for printing of text books.
6. Whether the Tamil Nadu Text Book and Educational Services Corporation is required to pay GST on Penalty and Liquidated damages levied by them on suppliers due to violation of the contract terms for supply and if so the rate at which such GST is payable
TN/30/AAR/2020 DATED
12.05.2020
Click here 97(g)    
109 IIT Madras Alumni Association Whether collecting money by IITMAA from its members and receiving donations/ grants/ subsidies/budgetary support from IIT, Madras to defray expenses incurred towards administering the association and other expenses related to its engagement activities initiated by members themselves amounts to supply or not. Consequently, whether there is any liability to comply with GST law including registration and payment of tax. TN/29/AAR/2020 DATED
12.05.2020
Click here

 

97(e)    
108 MFAR HOTELS & RESORTS PRIVATE LIMITED 1. What is the rate of tax applicable on the supply of Soft Beverages (Aerated Water) and Tobacco(Smokes) when these items are supplied independently and not as composite supply in the restaurant? In other words what is the rate of GST if these items alone are supplied and not along with food as Composite supply to the guest?

2. Whether supply of liquor is deemed to be the “exempt supply” under GST Act as per Section 2(47) of CGST Act for the purpose of proportionate reversal of ITC as per Rule 42 of CGST Rules 2017?

3. It is obligatory on the part of employer to supply free food to the employees. Whether such free supply of food is liable to reverse ITC on inputs as per Rule 42 of CGST Rules 2017?
TN/28/AAR/2020 DATED
12.05.2020
Click here 97(d)    
107 Tube Investments of India Ltd Whether the activity undertaken by the applicant amounts to supply of goods or supply of services.
Whether the activity of building and mounting of the body on the chassis made available by the customers will result in supply of goods or supply of services.
TN/27/AAR/2020 DATED
12.05.2020
Click here 97g))    
106 CHENNAI METRO RAIL LIMITED Whether leasing of pathway to a person to her/his dwelling unit by CMRL is taxable under GST? TN/26/AAR/2020 DATED
12.05.2020
Click here 97(e) Yes Click here
105 SGS India Private Limited Whether the supply of “inspection and testing services” on fresh table grapes is classifiable under entry 9986 of Notification no.11/2017-Central Tax Rate) dated June 28 2017- “Support services to agriculture, forestry, fishing, animal husbandry” chargeable to NIL rate of tax and Entry 54(a) of exemption notification no.12/2017-Central Tax (rate) dated June 28,2017? TN/25/AAR/2020 DATED
12.05.2020
Click here

 

 

97(a)    
104 M/s Macro Media Digital Imaging Private Limited 1.Whether the transaction of printing of content provided by the customer, on poly vinyl chloride banners and supply of such printed trade advertisement material is supply of goods.?

2.What is the classification of such trade advertisement material if the transaction is a supply of goods?

3. What is the classification and applicable rate of Central Goods and Services Tax on the supply of such trade advertisement material if the transaction is that of supply of services?
TN/24/AAR/2020 DATED
04.05.2020
Click here

 

 

97(a) Yes Click here
103 M/s ICU Medical LLP 1.Whether GST is leviable on the reimbursement of expenses from the Subsidiary Company to its ultimate holding company located in a foreign territory outside India.

2. In case GST is leviable what is the rate of GST applicable to the said reimbursement of expenses?
TN/23/AAR/2020 DATED
04.05.2020
Click here

 

 

97(e) Yes Click here
102 GOURMET POPCORNICA LLP 1.What would be the accurate HSN code and consequently, the rate off GST applicable on pre-mix popcorn maize packed with edible oil and salt? Whether the same can be classified under HSN Heading 2008 and whether the same shall be chargeable to tax at the rate of 12%

2. If so, whether the said rate of Goods and Services Tax rate of 12% is applicable retrospectively with effect from 1st July 2017
TN/22/AAR/2020 DATED
04.05.2020
Click here

 

 

97(a)    
101 INVENTAA LED Lights Private Limited What is the applicable GST Tariff code and GST rate for the supply of patent-applied LED stem (long bulb) with fittings when both are manufactured in the applicant’s factory and supplied as a single unit?
2. Is it a composite supply or a mixed supply?
TN/21/AAR/2020 DATED
24.04.2020
Click here

 

97(a)    
100 Rajesh Rama Varma a. Type of Service (Export or domestic) 
b. Tax Liability Determination. 
c.Admissibility of refund on taxes paid
TN/20/AAR/2020 DATED
24.04.2020
Click here

 

97(g) Yes Click here
99 A.M. Abdul Rahman Rowther & Co  (Nizam Tobacco Factory) 1.Classification of Goods
2. Applicability of Notification 01/2017 Comp.Cess(Rate)
TN/19/AAR/2020 DATED
20.04.2020
Click here

 

97(a)    
98 Johnsons Lift Private Limited Whether Sl.No. 3(v)(b) of Notfn. 11/2017-CT (Rate) is available when such building consists of more than one residential unit and falls under the definition of "residential complex"when such building consist of more than one residential unit TN/18/AAR/2020 DATED
20.04.2020
Click here

 

97(b)    
97 Global Textile Alliance India Pvt Ltd  1. What is the correct classification and rate of GST applicable on supply of the following Goods:
Knitted Fabrics; Woven Fabrics; Woven Fabric bonded with Non Oven Fabric; Covers for pillow, latex block, mattresses; Foot Runner; Pillow Sheet; Chenille Yarn; Poly Propylene Extrusion Yarn; Poly Propylene Texturized Yarn; Polyester Texturized Yarn.
TN/17/AAR/2020 DATED
20.04.2020
Click here

 

97(a)    
96 Kavi Cut Tobacco(ARUMUGAM) 1.Classification of Goods
2. Applicability of Notification 01/2017 Comp.Cess(Rate)
TN/16/AAR/2020 DATED
20.04.2020
Click here

 

97(a) Yes Click here
95 M/s Heavy Vehicles Factory

 
Question(s) on which advance ruling is required
1. Whether Tank and all Tank parts supplied by the applicant is considered under HSN code “8710000-Tank and other armoured fighting vehicles, motorized, whether or not fitted with weapons and parts of such vehicles”?
2. Whether parts manufactured specifically by applicant for TANK shall be considered under 87100000?
3. Whether parts and accessories supplied by their vendor specifically manufactured for tank parts and the same is not supplied to any other company will come under the HSN 87100000?
4. Whether tank parts of the following shall be considered under 87100000 or not:-
O Ring, U Drill, Accumulator Assembly, Adaptor Assembly, Angle piece, Armature Assembly, Armour Steel Plate, Assembly Fixture, Assembly Bracket, Axial Bearing, Axle, Ball Bearing, Band Assembly, Base Assembly, Battery, Bearing Bush, Bellows, Bevel Gear, Booster Assembly, Boss Assembly, Bracket Assembly, Bush, bushing, Casing Assembly, Clamp Assembly, Clip Assembly, Collar Assembly, Connector Assembly, Cover Plate, Diode, Dowel Pin, Electrical Wire used in Tank, End Mill, Fanuc Fuse, Fixture for Assembly, Flange, Gasket Assembly, Gasket Rubber, All type of Gauge, Gear Box, Gusset Plate, Hinge Assembly, Hose Assembly, All type of Hydraulic items used in tank, Insert carbide, Jig Drill, Knob Assembly, Latch Assembly, Leather washer, Lock Assembly, Mandrel Assembly, Milling Fixture, Needle Bearing, Nozzle Assembly, Oil Seal, Panel Assembly, Pipe Assembly, Planet Pinion, Plate Assembly, Plug Gauge, Retainer Steel, Rib Assembly, Shaft Assembly, Shim, Sleeve Assembly, Spacer, Spindle Steel, All types of spring, Stiffener, Stop Steel, Stopper Steel, Strap Assembly, Strip Assembly, Sub-Assemblies, Support Assembly, Thyristor, Torsion Bar, Tube Assembly, Turret, Twist Drill, Valve Assembly, Washer( Rubber made or Steel made), Wedge, Worm Wheel, Worm Gear, Worm Shaft, Yoke Assembly.
5. If the vendor is supplying parts under an HSN code other than 87100000, is it necessary that it has to be supplied under the same HSN code on what the vendor is charging?

 
TN/15/AAR/2020 DATED
20.04.2020
Click here

 

97(a)    
94 Tamil Nadu Generation and Distribution Corporation Limited 1.GST applicability on the transactions between TANGEDCO Ltd. & TANTRANSCO Ltd
2.Applicability of GST on Deposit Contribution Works
3.Whether TANGEDCO ltd can be considered a “ Government Entity”
4.Applicability of GST on Transmission Charges for Natural Gas.
TN/14/AAR/2020 DATED
20.04.2020
Click here

 

97(e) Yes Click here
93 Venbakkam Commandur Janardhanan, (Proprietor M/s Law Weekly Journal )

1. Whether the assessee/dealer which publishes law journals in print and sells the same content that is in books in an electronic form in DVD’s/CD’s with a software to search and read it in computers and hand held devices come under the category of ‘E-book’, so that it can avail the benefit of notification dated 26.07.2018 in respect of E-book?
2. Whether the liability on the sale of DVD/pen drive which contains printed version of law citations can be adjusted against the available ITC?
3. Whether the liability on sale of e-book of printed version of law citation can be adjusted against the available ITC?
4. Whether the balance of ITC after adjustment accrued on the purchase of paper and other material can be reversed while filing GSTR 9?

TN/13/AAR/2020 DATED
27.02.2020
Click here 97(b)    
92 S.607 Namakkal Agricultural Producers Co-operative Marketing Society Ltd., Namakkal 1. Whether there is any purchase/sale involved in the process of auction of agricultural produce (cotton) conducted by the Namakkal Agricultural Producers Co-operative Marketing Society?
2. Whether our Society is liable to pay tax under Reverse Charge Mechanism in the capacity of being an auctioneer?
3. Whether service tax payable on receipt of Commission, Godown rent, Interest, in respect of service provided to agricultural produce?
4. Whether or not the merchants (Registered person) who directly purchase cotton from the agriculturist through auction conducted by the society is liable to pay tax on the basis of Reverse Charge Mechanism?
TN/12/AAR/2020 DATED
27.02.2020
Click here 97(e)    
91

S.318 Rasipuram Agricultural Producers Co-operative Marketing Society Ltd.,

1. Whether there is any purchase/sale involved in the process of auction of agricultural produce (cotton) conducted by the Rasipuram Agricultural Producers Co-operative Marketing Society?
2. Whether our Society is liable to pay tax under Reverse Charge Mechanism in the capacity of being an auctioneer?
3. Whether service tax payable on receipt of Commission, Godown rent, Interest, in respect of service provided to agricultural produce?
4. Whether or not the merchants (Registered person) who directly purchase cotton from the agriculturist through auction conducted by the society is liable to pay tax on the basis of Reverse Charge Mechanism?

TN/11/AAR/2020 DATED
27.02.2020
Click here 97(e)    
90 The Tiruchengode Agricultural Producers Co-operative Marketing Society Ltd., Tiruchengode

1.Whether there is any purchase/sale involved in the process of auction of agricultural produce (cotton) conducted by the Tiruchengode Agricultural Producers Co-operative Marketing Society?
2. Whether our Society is liable to pay tax under Reverse Charge Mechanism in the capacity of being an auctioneer?
3. Whether service tax payable on receipt of Commission, Godown rent, Interest, in respect of service provided to agricultural produce?
4. Whether or not the merchants (Registered person) who directly purchase cotton from the agriculturist through auction conducted by the society is liable to pay tax on the basis of Reverse Charge Mechanism?

TN/10/AAR/2020 DATED
27.02.2020

Click here 97(e)    
89 M/s. Latest Developers Advisory Limited Whether the activities of construction carried out by the Applicant for its customer under the Construction Agreement, being composite supply of works contract, are appropriately classifiable under Heading 9997, and chargeable to CGST @ 9% under S.No. 35 of Notification No. 11/2017-CT(Rate), dated 28.06.2017?”
 
TN/09/AAR/2020 DATED
25.02.2020
Click here **NA    
88 Britannia Industries Limited Whether UHT Sterilized Flavoured Milk is classifiable under Chapter 4 (Tariff Heading 0402 which covers ‘Milk… containing added sugar or other sweetening matter…’ or alternatively, Tariff Heading 0404 which covers ‘Other’, i.e. ‘products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included’)

 

TN/08/AAR/2020 DATED
25.02.2020
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97(a) Yes Click here
87 M/s. The Indian Hume Pipe Company Limited 1. Whether Notification No,12/2017- CT(R) as amended by Notification No. 02/2018- C.T.(R) dated 25.01.2018 S.No.3A is applicable to operation and maintenance part of Contract/s entered prior to implementation of GST?
2. Whether Notification No.12/2017-CT(R) as amended by Notification No. 02/2018-CT(R) dated 25.01.2018 S.No.3A is applicable to operation and maintenance part of contract/s entered post implementation of GST?
TN/07/AAR/2020 DATED
31.01.2020
Click here 97(b)    
86 Electroplating And Metal Finishers 1. Rate of Tax on GST for Platting.
2. SAC Number for Platting.
TN/06/AAR/2020 DATED
31.01.2020
Click here 97(g)    
85 Automative Components Technology India Private Limited 1. Whether GST will be applicable on the transfer of title in moulds from applicant to Indian buyer?
2. If yes, whether the Indian buyer would be eligible to take credit of the GST paid to the applicant for said purchase?
TN/05/AAR/2020 DATED
31.01.2020TN/05/AAR/2020 DATED
31.01.2020
Click here 97(e)    
84 Ponraj (Proprietor M/s PPP Associates) Whether the category of product “Non-woven PP Rice Bags / Sacs” falls under the classification of HSN 63053300 and its applicable of rate of tax is at 5%? TN/04/AAR/2020 DATED
31.01.2020
Click here 97(a)    
83 Shapoorji Pallonji and Company Private Limited. 1.Whether the Transitional Provisions under Section 142(11)(c), (Chapter XX) of TNGST Act, 2017/CGST Act, 2017 is correctly applicable for the remaining installments of “Mobilization Advance’, which transitioned into the GST regime and to be adjusted/deducted by the applicant post the implementation of GST (i.e. Post July 1, 2017).
2.Whether, the applicant would be liable to pay GST, under the provisions of the TNGST Act, 2017/CGST Act, 2017 and allied laws, on the installments of the ‘Mobilization Advance’, which has transitioned into the GST regime and adjusted /deducted by the applicant post the implementation of GST (i.e. post July 1, 2017).
3.Whether, the applicant would be eligible to avail Input tax Credit (ITC) on Service Tax paid which was transferred from Pre-GST period through TRAN-1 Return filed in terms of the section 142(11)(c), under Transitional Provisions (Chapter XX) of both TNGST Act, 2017/CGST Act, 2017.
TN/03/AAR/2020 DATED
31.01.2020
Click here 97(e) Yes Click here
82 Smt. Kamalavadani Udayakumar Whether input tax credit can be claimed on works contract services when the output service is not for the purpose of sale but leasing out? TN/02/AAR/2020 DATED
31.01.2020
Click here **NA    
81 M/s Padmavathi Hospitality Facilities Management Service 1. Whether services provided by Padmavathi Hospitality & Facilities Management Services (PHFMS) to DME are classifiable as a function entrusted to a Panchayat or a Municipality under the constitution? If not then can we conclude that no exemption is available to PHFMS?
2. Whether services provided by PHFMS to DME is exempted under Sl.No.3 of Notification 12/2017 Central Tax dated 28.06.2017 read along with amendment dated 25.01.2018?
3. Whether Services provided by PHFMS to DME including institutions of Government Hospitals and colleges are liable for GST or not? If yes, what is the rate of GST applicable to these services
4. Whether services rendered by PHFMS to DME can be classified as pure services or Composite Supplies?
TN/01/AAR/2020 DATED
31.01.2020
Click here 97(b) Yes Click here
80 M/S. MAHALAKSHMI STORE 1. Whether the unbranded mixture of flour of pulses and grams i.e. leguminous vegetables and cereal flours fall under the HSN Code 1106 and 1102 respectively though blending of leguminous flour added with very small quantity of rice flour or maize flour (without adding salt or any masala product) fall under exemption as per the circular no 80 dt. 31-12-2018?
2. Clarify the GST Rate for Flour Mixture of Grams, pulses, leguminous vegetable with cereal flour/Rice flour and it’s HSN Code?
TN/55/AAR/2019 DATED
23.12.2019
Click here 97(a)    
79 M/s. PAPAKA HERBS & SPICES PRIVATE Ltd. Whether the Rice Husk Board manufactured by the applicant comprising of Natural Fibre (Rice Husk Powder); Calcium carbonate, recycling waste and other processing aid as well as PVC resin, wherein PVC acts only as a bonding agent would remain classified as wood and Articles of Wood under Chapter 44 and attract 12% rate of GST TN/54/AAR/2019 DATED
23.12.2019
Click here 97(a)    
78 M/s. RB Shah Enterprises India Private Limited What is the applicable rate of GST for the mentioned service provided for a whole sum price TN/53/AAR/2019 DATED
25.11.2019
Click here 97(a)    
77 M/s. Kalyan Jewellers India Limited 1. Whether the issue of own closed PPIs by the ‘Applicant’ to their customers be treated as supply of goods or supply of service
2. If yes, is the time of issue of PPI’s by the Applicant to their Customers is the time of supply of goods or services warranting tax liability
3.If yes, what is the applicable rate of tax for such supply of goods or services?”
4.If yes, Whether the issue of PPIs by the Third party PPI Issuers subject to GST at the time of issue in their hands?
5. Whether the amount received by the Applicant from Third Party PPI Issuers subject to GST?
6. If No, GST collection at the time of sale of goods or services on redemption of PPIs i.e., own and from Third Party will be a sufficient compliance of the provisions of the Act?
7. The treatment of discount (the difference between Face value and Discounted Value) in the hands of issuer of PPI in case of third party PPIs? Whether the applicant will be liable to pay GST on this difference Value?
TN/52/AAR/2019 DATED
25.11.2019
Click here 97(g) Yes Click here
76 M/S. Sree Varalakshmi Mahaal LLP Whether the Input Tax Credit available spent for construction of building materials can be claimed and utilize to nullify the cascading effect of taxation? TN/51/AAR/2019 DATED
25.11.2019
Click here 97(d)    
75 M/s. CMC Vellore Association 1.Tax liability on medicines supplied to in-patients through pharmacy
2. Tax liability on the medicines, drugs, stents, implants, etc administered to in-patients during the medical treatment or procedure
TN/50/AAR/2019 DATED
25.11.2019
Click here 97(e)    
74 Tamil Nadu Coop Silk Producers Federation Ltd Whether TDS provision under GST Act is applicable to the Co-operative Society since it is Registered under Tamil Nadu Cooperative Society Act of 1975 and not under society registration act 1860 (21 of 1860) TN/49/AAR/2019 DATED
22.10.2019
Click here 97(b)    
73 M/s. Kalis Sparkling Water Private Limited 1.Whether their product K juice Grape fail under category of fruit beverages or fruit based drinks?
2. What is the rate of tax and HSN code for their prodct name?
3.Is there any preserved percentage of fruit or pulp in the beverages to call them as carbonated fruit beverages or drinks under GST Act?
TN/48/AAR/2019 DATED
17.10.2019
Click here 97(a) Yes Click here
72 M/S Tata Projects Limited 1. Whether Supply of Engineering, Procurement & Construction (EPC) contract for establishment of Integrated Cryogenic Engine & Stage Test facility (ICET) where in both goods and services are supplied can be construed to be a Composite Supply in terms of Section 2(30) of CGST Act, 2017?
2. If Yes, Whether the Principal Supply in such case can be said to be “Establishment of Fluids Servicing System (FSS)” can be taxable at 5% GST vide notification No. 45/2017-Central Tax (Rate) dt 14th November, 2017?
3. If Principal Supply taxable at 5%, whether the entire transaction in the contract is taxed as per the rate applicable to Principal Supply
TN/47/AAR/2019 DATED
16.10.2019
Click here 97(a)    
71 M/s. Royal Care Speciality Hospitals Ltd 1.Whether the medicines, consumables and implants used in the course of providing health care services to in-patients for diagnosis or treatment would be considered as "Composite Supply" and accordingly eligible for exemption under the category "Health Care Services?" 2.Whether ITc is eligible for obligatory services provided to In-patients through outsourcing TN/46/AAR/2019 DATED
26.09.2019
Click here 97(a)    
70 M/s. Chennai Port trust Whether on the facts and in the circumstances given in the application, when the time of supply can be considered to occur with respect to providing continuous supply of services in the nature of renting of immovable properties in situations TN/45/AAR/2019 DATED
26.09.2019
Click here 97( c)    
69 M/s. Chennai Port trust Whether on the facts and in the circumstances given in the application, when the time of supply can be considered to occur with respect to providing continuous supply of services in the nature of renting of immovable properties to Government, Government Agencies, Court in situations TN/44/AAR/2019 DATED
26.09.2019
Click here 97( c)    
68 Shri. Krishnaiahsetty Murali (Proprietor M/s. Murali Mogan Firm ) classification for the supply of “Tamarind Fruit (undried)” TN/43/AAR/2019 DATED
26.09.2019
Click here 97(a)    
67 M/s. Shifa Hospitals Whether the medicines, consumables and implants used in the course of providing health care services to in-patients for diagnosis or treatment would be considered as "Composite Supply" and accordingly eligible for exemption under the category "Health Care Services?" TN/42/AAR/2019 DATED
23.09.2019
Click here 97(a)    
66 M/s. Rich Dairy Products (India) Pvt Ltd Whether Carbonated Fruit Juice falls under Fruit Juices or Aerated drinks? TN/41/AAR/2019 DATED
23.09.2019
Click here 97(a) Yes Click here
65 M/s. HP India Private Limited What is the rate of GST applicable on supply of desktops consisting of CPU, monitor, Keyboard and mouse or any combination of input/output unit? TN/40/AAR/2019 DATED
28.08.2019
Click here 97(a)    
64 Shri. Madhukant Shah Vishal
( Proprietor M/s. Shree Parshwanath Corporation )
classification for the supply of “Dried Coconut (Shelled & Peeled)” TN/39/AAR/2019 DATED
27.08.2019
Click here NA**    
63 M/s. Haworth India Private Limited 1. Whether on facts and circumstances of the case, the services supplied by the Applicant under the Service Agreement dated 1st September, 2018, qualify as an export of service as defined under section 2(6) of the Integrated Goods and Services Tax Act, 2017(‘IGST Act, 2017)?
2. If the services supplied by the Applicant under the Service Agreement dated 1st September, 2018 do not qualify as an export of service as defined under section 2(6) of the IGST Act, 2017, whether on facts and circumstances of the case, the Applicant is an “Intermediary” as defined under section 2(13) of the IGST Act, 2017?”
TN/38/AAR/2019 DATED
27.08.2019
Click here NA**    
62 A.M. Abdul Rahman Rowther & Co 1. Classification of Goods
2. Application of Notification 01/2017- Comp.Cess(Rate)
TN/37/AAR/2019 DATED
27.08.2019
Click here 97(a) Yes Click here
61 Thirumangalam Sengodan Kumarasamy
(Propreitor CHRISTY FRIED GRAM INDUSTRY
Thirumangalam Sengodan Kumarasamy
(Propreitor CHRISTY FRIED GRAM INDUSTRY
TN/36/AAR/2019 DATED
26.07.2019
Click here 97(e)    
60 M/s. Chennai Port Trust M/s. Chennai Port Trust TN/35/AAR/2019 DATED
26.07.2019
Click here 97(c)    
59 Chinnakani Arumuga selvaraja,Proprietor,
M/s Sri Venkateshwara Traders
Chinnakani Arumuga selvaraja,Proprietor,
M/s Sri Venkateshwara Traders
TN/34/AAR/2019 DATED
26.07.2019
Click here 97(a)    
58 Ramu Chettiar Srinivasan, (Proprietor: M/s Sri Adhi Trading Company Classification of ‘Cattle Feed in Cake Form’ TN/33/AAR/2019 DATED
26.07.2019
Click here 97(a)    
57 M/s. Chennai Port Trust Whether the applicant is entitled to take credit of input tax charged on the following inward supply of goods or services or both which are used or intended to be used in the course or furtherance of the business of the applicant
i. Medical and diagnostic equipment ii. Medical apparatus & instruments, medical consumables & disposable items and other machinery installed in the in house hospital iii. Spares for the medical and diagnostic equipment, medical apparatus & instruments and other machinery installed in the in-house hospital iv. Repairing Services of medical and diagnostic equipment, medical apparatus & instruments and other machinery installed in the in-house Hospital.
Subject to fulfillment of (1) such conditions and restrictions as may be prescribed in CGST Rules 2017 particularly in rules 36 to 45 (both inclusive), (2) such conditions stipulated in sub-sections(2) to(4) of section 16, (3) in the manner specified in section 49 and on the presumption that these queried inward supply of goods or services or both does not fall under the blocked credit under Section 17(5)(e), Section 17(5)(h) and Section 17(5)(i) of the Act?
TN/32/AAR/2019 DATED
25.07.2019
Click here 97(d)    
56 M/s. Chennai Port Trust 1. Whether the applicant is entitled to take credit of input tax charged on the inward supply of medicines which are used or intended to be used in the course or furtherance of business of the applicant subject to fulfillment of (1) such conditions and restrictions as may be prescribed in CGST Rules 2017 particularly in rules 36 to 45(both inclusive), (2) such conditions stipulated in sub sections (2) to (4) of section 16, (3) in the manner specified in section 49 and on the presumption that these queried inward supply of medicines does not fall under the blocked credit under section 17(5)(e), section 17(5)(h) and section 17(5)(i) of the Act? TN/31/AAR/2019 DATED
25.07.2019
Click here 97(d)    
55 M/s. Prism Fluids LLP 1.    What is the rate of tax on “Oil Lubrication Systems’ ?
2.   What is the HSN code
TN/30/AAR/2019 DATED
25.07.2019
Click here 97(a)    
54 M/s. S.P. Jeyapragasam(HUF) Applicable GST rate on the mixture of flour, pulses, grams, and cereals requested? TN/29/AAR/2019 DATED
25.07.2019
Click here NA**    
53 M/s. S.P. Jeyapragasam(HUF) 1. What is the rate of tax and HSN Code for fruit beverages or drinks with HSN Code?
2. The definition under the FSSAI Act in section 2.3.3.A can be taken as an aid to classify the product? If so kindly clarify.
3. Is there any persevered percentage of fruit or pulp in the beverages to call them as carbonated fruit beverages or drinks under the GST Act.
TN/28/AAR/2019 DATED
25.07.2019
Click here NA**    
52 M/s. SPECSMAKERS OPTICIANS PRIVATE LIMITED The value to be adopted in respect of transfer to branches located outside the state. TN/27/AAR/2019 DATED
24.06.2019
Click here 97(c) Yes Click here
51 M/s. SANGHVI MOVERS LIMITED Whether on facts and circumstances of the case, since Integrated Goods and Services Tax (“IGST”) is payable on inter-state movement of cranes by the supplier (i.e. SML Maharashtra), whether the recipient office of SML (i.e. SML Tamil Nadu) duly registered under GST receiving such cranes for further supply on hire charges would be eligible to avail input tax credit (ITC) of IGST charged? TN/26/AAR/2019 DATED
21.06.2019
Click here 97(d) Yes Click here
50 TVH LUMBINI SQUARE OWNERS ASSOCIATION If the monthly maintenance charges payable by a member of the association exceeds Rs.7500 per month, in the context of exemption as per S.No. 77 of Notification 12/2017 – Central tax (Rate) dated 28.06.2017 as amended by Notification 2/2018 – Central Tax (Rate) dated 25.01.2018, the applicant is liable to pay GST only on the amount in excess of Rs.7500 or on the entire amount? TN/25/AAR/2019 DATED
21.06.2019
Click here 97(b)    
49 K.SURESH Advance Ruling is required as to classification of wet wipes and rate of tax on the sales (supply) of the same TN/24/AAR/2019 DATED
21.06.2019
Click here 97(a)    
48 M/s. Rossi Gear motors India Private Limited 1. Whether the Geared Motor is to be classified under 8501 or under 8483 for the purpose of payment of GST?
2. Whether the Geared Motor can be considered as Gears and Gearings?
3. Whether the rate of CGST/SGST as per Notification No. 1/2017- CT (Rate) and GO (Ms) No: 62 date 29.06.2017 is.
(a) 9% as per Schedule – III (SI.No:372);
(OR)
(b) 9% as per Schedule – III (SI.No:369A);
(OR)
(c) 14% as per Schedule – IV (SI.No:135).
TN/23/AAR/2019 dated 22.05.2019 Click here 97(a)    
47 Mrs. RAJENDRABABU AMBIKA (Proprietrix of M/s. Sri Dhanalakshmi Welding Works) 1. The Applicant dairy machinery works (photograph attached) is liable to tax at 12% (HSN code-8434) or 18% (HSN Code-8413) kindly clarify.
2. In dairy machinery works, the Applicant have taken Milk processing, milk chilling Refrigeration system, Milk handling equipment’s and Milk Packing equipment’s and milk allied product making machinery.
3. For such supply and erection of dairy machinery it involves service charges also. If so what will be the rate of tax on the service charges component
(Bill model is enclosed).
4. Whether our nature of activities falls under works contract or not. If so, what will be the rate of tax and its HSN code? Also inform the details of entries to be made in monthly return GSTR-1.
5. Clarify the applicability of E-Way Bill procedures for our business activities i.e. The goods sent on delivery challan for erection purpose and subsequently bill made similarly we took back the machinery to our place for repair and maintenance kindly specify the transport documents to be used in our business activities mentioned above.
TN/22/AAR/2019 dated 22.05.2019 Click here 97(a)    
46 M/s. TAMIL NADU EDIBLE OILS PTIVATE LIMITED Whether e-way bill is required for consignments pertaining to multiple invoices to multiple customers moved in the same conveyance, in which value of each invoice is less than the limits for generation of e-way bill but in aggregate, the value of the multiple invoices exceeds the specified limit. TN/21/AAR/2019 dated 21.05.2019 Click here **NA    
45 M/s. FOXTEQ SERVICES INDIA PRIVATE LIMITED 1. Whether the supply of repairing and replacement service would be classified as composite supply as defined under section 2 (30) of the CGST Act, 2017 and Section 2(30) of the Tamil Nadu GST Act, 2017, wherein the principal supply is the supply of repair services while the goods such as parts of monitor and monitor units used for providing such repair and replacement services are being naturally bundled in the ordinary course of business.
2. Whether the said supply, if classified as composite supply, would be classified as “supply of Services” under GST.
3. Whether registration would be required under Section 22 and Section 25 of CGST Act, 2017 to be obtained by the Applicant for the use of warehouses of ASP (the sub-contractor)
 
TN/20/AAR/2019 dated 21.05.2019 Click here **NA    
44 VENKATASAMY JAGANNATHAN Will the profit sharing agreement between the applicant as an employee and the shareholders, attract GST in his hands? TN/19/AAR/2019 dated 21.05.2019 Click here 97(e)    
43 M/s. Alekton Engineering Industries Pvt. Ltd.,
Whether the Triple Screw Pumps & Parts thereof falling under Chapter Heading 8413 can be treated as Parts of HSN 8901,8902,8904,8905,8906,8907 attracting
• IGST 5% as per Schedule I (SI. No. 252) of Notification No.1/2017-Integrated Tax (Rate) dated 28.06.2017 or not?
• CGST 2.5% + SGST 2.5% as per Schedule I (SI.No. 252) of Notification No.1/2017- Central Tax (Rate) dated 28.06.2017 or not?
 
TN/18/AAR/2019 dated 16.04.2019 Click here 97(a)    
42 M/s. Tata Projects Limited 1.Whether supply of Engineering, Procurement and Construction(EPC) contract for establishment of Fluids Servicing System where in both goods and services are supplied can be construed to be a composite supply in terms of Section 2(30) of CGST Act, 2017.

2. If Yes, Whether the Principal Supply in such case can be said to be “ Establishment of Fluids Servicing System(FSS)” can be taxable at 5% GST vide notification No.45/2017- Central Tax(Rate) dated 14/11/2017.

3. If Principal Supply taxable at 5%, whether the entire transaction in the contract is taxed as per the rate applicable to Principal Supply?
 
TN/17/AAR/2019 dated 16.04.2019 Click here 97(a)    
41 M/s. Daimler Financial Services India Private Limited. Whether the interest subvention income received by Daimler Financial Services India Private Limited(DFSI) from Mercedes-Benz India Private Limited(MB India) to reduce the effective interest rate to the final customer is chargeable to GST? TN/16/AAR/2019 dated 15.04.2019 Click here 97(e)    
40
M/s V. V.Enterprises Private Limited
i. Whether in the facts and circumstances of the case and in view of the fact that Automatic Electric Filter Coffee Maker fall under Chapter Heading No. 8419 of the GST tariff and therefore SI. No. 320 of Schedule III to notification No. 41/17 CTR dated 14.11.2017 and corresponding SI.NO. 320 of Schedule III to G.O. M.s.No. 157 dated 14.11.2017 to be taxed at the rate of 18%.

ii. Whether in the facts and circumstances of the case and in view of the fact that Automatic Electric Filter Coffee Maker is a machinery not meant for domestic use and will therefore be classified under Chapter Heading No. 8419 of GST tariff to be charged at the rate of 18%.

iii. Whether in the facts and circumstances of the case and in view of the fact that, Manual/Traditional Filter Coffee Maker, being not meant for domestic use and falling under Chapter Heading No. 8419 of GST tariff SI. No. 320 of Schedule III to Notification No. 41/17 CTR dated 14.11.2017 and corresponding SI. NO. 320 of Schedule III to G.O. Ms. No. 157 of 2017 is to be taxed at the rate of 18%.
TN/15/AAR/2019 dated 15.04.2019 Click here 97(a)    
39 M/s. Sameer Mat Industries 1. Whether Polypropylene Mat which are plaited using polypropylene Straw falls under Chapter Heading 4601 or 3902?
2. What is the tax rate for Polypropylene Mats ?
TN/14/AAR/2019 dated 22.03.2019 Click here 97(a)    
38 M/s. Dagger Die Cutting (India) Private Limited Whether to charge IGST or SGST/CGST on the sales made by the Applicant? TN/13/AAR/2019 dated 22.03.2019 Click here NA Application rejected as issue cannot be classified under Advance Ruling    
37 MALLI RAMALINGAM MOTHILAL (Proprietor of M/s. M.R.Mothilal) Whether Kalava Raksha Sutra is exempted under the Sl.No. 148 in Any Chapter and also classification of HSN code of the product? TN/12/AAR/2019 dated 22.03.2019 Click here 97(a) Yes Click here
36 M/s Texmo Industries Whether it is admissable to take ITC in respect of an input(invoice) at any time within the limitation prescribed under section 16(4) TN/11/AAR/2019 dated 27.02.2019 Click here 97(d)    
35 M/s Valuemax Polyplast Clarification on classification of plastic seedling trays and applicable rate of tax. TN/10/AAR/2019 dated 27.02.2019 Click here 97(a)    
34 M/s Rajiv Gandhi Centre for aquaculture 1.Considering the nature of transactions carried out by the Rajiv Gandhi Centre for Aquaculture (RGCA) and various exemption notification(s) under GST Laws whether RGCA is required to register under GST Laws?
2. If no registration is required for RGCA, whether compulsory registration u/s 24 is required to be made against any of the provisions of Section 24?
3. If so, whether separate registration is to be taken from all the states where the offices of RGCA is situated? Explain the procedure to obtain registration
4. If registration is required to be made, what are the tax rates applicable to the transactions of RGCA?
5. Since RGCA-Head office is having GST Registration (Migrated from TNVAT) at Tamil Nadu only other various project sites are located at different states but doesn't having the GST registration so far, If they want to purchase materials through interstate from Mumbai to its one of the branch at Kerala, how the purchases of the materials to be made and what are the documents to be carried for the transport of such purchased goods under GST?
TN/09/AAR/2019 DATED
23.01.2019
Click here 97(e) Yes Click here
33 M/s. HYT SAM INDIA(JV) 1. Whether the works awarded to the Applicant is composite supply of services?
2. Whether the benefit of Sl.No.3(v) of Notification No.11/2017- Central Tax(Rate) is applicable to subject works.
3. Whether the Applicant is required to raise invoice on completion of events/milestones and remit the tax.
4. What is the value on which invoice has to be raised in case of event/milestone invoicing if required?
TN/08/AAR/2019 DATED
22.01.2019
Click here 97(a) Yes Click here
32 M/s. Subramani Sumathi The category of product Vadam/Papad made-up of Maida falls under the classification of 1905. TN/07/AAR/2019 DATED
22.01.2019
Click here 97(e)    
31 M/s Dream Runners Foundation i. Whether the conduct of marathon events by the Trust through which donations are raised for charity is an exempted service under GST ?
ii. When the Trust is approved under Sec 12AA of the Income Tax Act 1961, which means that the service of the Trust is charitable in nature, does it not automatically become a charitable activity that is exempted under GST?
iii. As the service rendered by the Trust is a charitable activity within the definition of Clause 2(r) of Notification No.12/2017-Central Tax (Rate), is registration under GST required?
iv) Are donations received from participants of the marathon event exempted from GST as it is money paid for conduct of a marathon event for raising funds for charity?
TN/06/AAR/2019 DATED
22.01.2019
Click here 97(b)    
30 M/s. MRF Limited Whether the Applicant can avail the Input Tax Credit of the full GST charged on the supply of invoice or a proportionate reversal of the same is required in case of post purchase discount given by the supplier of the goods or services. TN/05/AAR/2019 DATED
22.01.2019
Click here 97(d) Yes Click here
29 M/s. Vaya Life Private Limited What is the Harmonized system of nomenclature (HSN) code and the applicable GST rate for VAYA TYFFN (lunch boxes) and VAYA Drynk (bottle) in terms of notification 01/2017- Central Tax (Rate) dated 28/06/2017 as amended from time to time TN/04/AAR/2019 DATED
21.01.2019
Click here 97(a)    
28 M/s. Animal Feed Analytical and Quality Assurance Laboratory Whether services related to rearing of all life forms of animals by way of testing include testing of Animal Feeds, Feed ingredients and Feed supplements used to make feeds are covered under this notification? TN/03/AAR/2019 DATED
21.01.2019
Click here 97(e)    
27 M/s. RmKV Fabrics Private Limited Whether the Salwar / Churidar sets being sold by the applicant compressing of three piece of cloth viz Top, Bottom and Dupatta would be classifiable as Fabrics under the relevant chapters and attract only 5% GST; or they would be classifiable as Articles of apparel and attract 5% GST if their sale price is below Rs. 1000 and attract 12% GST if their sale price is more than Rs.1000. TN/02/AAR/2019 DATED
21.01.2019
Click here 97(a) Yes Click here
26 M/s. Kara Property Ventures LLP What is the value of supply of services provided from July 1, 2017 in terms of the provisions of CGST ACT 2017 read with Notification No.11/2017- Central Tax(Rate) dated 28.06.2017(as amended from time to time) TN/01/AAR/2019 DATED
21.01.2019
Click here 97(c)    
25 Palaniappan Chinnadurai
[Prop: M/s.Tuticorin Lime and Chemical Industries ]
What is the applicable chapter and GST rate for Industrial Grade Quick Lime having 86% of Calcium Oxide content and Industrial Grade Slacked Lime having 86% of Calcium Hydroxide content? TN/25/AAR/2018 DATED
31.12.2018
Click here 97(a)    
24 M/s Sadesa Commercial Offshore De Macau Limited 1.Whether sale of tanned bovine leather stored in Free Trade Warehousing Zone (FTWZ) by a foreign supplier which is cleared to Domestic Tariff Area (DTA) customer in India would result in supply subject to levy under sub section 1 of section 5 of the IGST Act 2017 or under the provisions of CGST Act, 2017 or Tamil Nadu GST Act, 2017 and the rules made there under.

2. Whether the foreign supplier being the applicant, located outside the taxable territory and supplying goods to DTA customers on the goods stored in third party FTWZ unit is required to get registered under the IGST ACT 2017 or under the provisions or CGST ACT 2017 or the Tamil Nadu Goods and Service Tax Act, 2017 and the rules made thereunder
TN/24/AAR/2018 DATED
31.12.2018
Click here 97(e)    
23 M/s.The Bank of Nova Scotia Whether IGST is payable on Goods warehoused in FTWZ and supplied to a DTA unit, in addition to the customs duty payable [i.e. Basic Customs Duty(BCD) + IGST] on removal of goods from the FTWZ unit?

2. Whether the Circular No. 46/2017 is applicable to the present factual situation?
TN/23/AAR/2018 DATED
31.12.2018
Click here 97(e)    
22 Dr.Amin Controllers Private Limited Whether Notification No.12/2017 Central Tax(Rate) dated 28.06.2017 is applicable for the Services rendered by Dr.Amin Controllers Pvt.Ltd to Chennai Metro Water Supply & Sewage Board(CMWSSB) and Tamil Nadu Water Supply and Drainage Board(TWAD) TN/22/AAR/2018 DATED
28.11.2018
Click here 97(b)    
21 M/s Tamil Nadu Water Investment Company Limited Whether Sl.No.3 of Notification No.12/2017- Central Tax(Rate) dated 28th June 2017 is applicable for the services rendered by Tamil Nadu Water Investment Corporation to Chennai Metro Supply and Sewerage Board. TN/21/AAR/2018 DATED
28.11.2018
Click here 97(b)    
20 Senthilkumar Thilagavathy [M/s. JVS Tex] Classification of bags made of Non-woven fabrics of Polypropylene/100 % Cotton (Grey Fabrics)used for packing of goods, commonly called as 'Stick bags/Wedding Gift Bags/ Re-usable Shopping Bags/ Draw-String Gift Bags/ Garment Bags, etc and its rate of tax payable under the GST Acts TN/20/AAR/2018 DATED
28.11.2018
Click here 97(a) Yes Click here
19 Balu Ramamoorthy Sekar Proprietor of M/s Savani Screens The applicable HSN code and Rate of Tax for Non-Woven Bags and Cotton Bags TN/19/AAR/2018 DATED
28.11.2018
Click here 97(e)    
18 M/s. Naga Limited Whether exemption provided under Sl.No.54(e) of GST Notification No.12/2017-Central Tax (Rate) dated 28.6.2017 for the service providers who have rendered Handling services such as loading, unloading, packing, storage or warehousing of agricultural products is applicable for agricultural products viz. Wheat when imported through sea port. 18/AAR/2018 DATED
29.10.2018
Click here 97(b)

 

   
17 M/s. Borgwarner Morse Systems India Private Limited Whether automotive chains (i.e., silent chains used in petrol engines and roller chains used in diesel engines) manufactured by the applicant are classifiable under HSN 8409 or 7315? 17/AAR/2018 DATED
29.10.2018
Click here 97(a)    
16 M/s Saro Enterprises Clarification on classification and taxability of Agricultural Seedling Tray under GST 16/AAR/2018 DATED
27.09.2018
Click here 97(a) Yes Click here
15 M/s.Jeena Exports What is the applicable GST rate for Coir Pith 15/AAR/2018 DATED
27.09.2018
Click here 97(a)    
14 M/s Takko Holding GmbH 1.Whether liaison office is liable to pay GST?

2. Whether a liaison office is required to be registered under GST Act?

3.Whether the Activities of a liaison office amount to supply of services?
14/AAR/2018 DATED
27.09.2018
Click here 97(e)    
13 M/s. Adwitya Spaces Private Limited Whether eligible to take Input Tax Credit of the CGST & SGST charged by Catalyst Consulting Chennai in respect of brokerage services and adjust the same against output tax payable against Renting of immovable property. 13/AAR/2018 DATED
27.09.2018
Click here 97(d)    
12 M/s. Sharmila Screen Printers The category of product sacks and bags of Nonwoven Fabrics falls under the classification of 6305 and applicability of rate of tax 5%/12%. 12/AAR/2018 DATED
27.09.2018
Click here 97(e)    
11 M/s. Sodexo Food Solutions India Private Limited . Since entry 7(i) covers canteens located in any establishment (including factories, offices, offshore rigs, etc and not just educational institutions), Circular No. 28/02/2018-GST applies to canteens located any type of establishment (and not just in educational institution) and catering services, i.e., supply of food or drink in a mess or canteen provided by anyone are liable to 5% GST under entry7(i) of Notification No. 11/2017-CT (Rate) [as amended vide Notification No. 46/2017 - CT (Rate) dated 14.11.2017).- ruling sought for 11/AAR/2018 DATED
27.09.2018
Click here 97(b)    
10 M/s Wabco India Limited 1.Whether the Electrical Wiring Harness manufactured by the Applicant falls under the HSN tariff item 8544 for which the rate prescribed vide Notfn.No.1/2017 -CT (Rate) dated 28 June 2017 read with 41/2017 -Central tax (Rate) dated 14th November 2017 is 9%?

2. Whether the said rate of Central tax of 9% is applicable to the above product with effect from 1' July 2017?
10/AAR/2018 DATED
27.09.2018
 Click here 97(a)    
9 M/s. Goodwill Industrial Canteen Clarification regarding applicable GST to the outdoor catering services rendered by them to their clients. 9/AAR /2018 Dated 30.08.2018  Click here 97(2)(a)    
8 M/s. C.P.R. Mill Classification of ‘Cattle Feed in Cake Form’ and exemption if any 8/AAR /2018 Dated 30.08.2018  Click here 97(2)(a)    
7 M/s. Brakes India Private Limited, What is the classification of products referred to as Disc Brakes Pads manufactured and supplied by the applicant. The Applicant is covered under SI.No. 170 of Schedule IV of Notification 1/2017 dated 28.06.2017- Integrated Tax (Rate) (hereinafter referred to as the GST Tariff Notification), i.e., under Tariff Heading 8708 attracting GST at 28% or underSI.No.182 B of Schedule III of the Rate Notification i.e., under Tariff Heading 6813 attracting GST Rate of 18%? 7/AAR /2018 Dated 30.08.2018  Click here 97(2)(a)    
6 M/s. Erode Manjal Vanigarkal Matrum Kidangu Urimaiyalargal Sangam Applicability of exemption notified in 11/2017Central Tax (Rate) dt.28.06.2017. 6/AAR/2018 Dated 30.08.2018  Click here 97(2)(e)    
5 M/s Amalgamations Valeo Clutch Private Limited i.Whether amortization of value of free tools/dies received form customer to be included for valuation of goods or not?
ii. If the GST is applicable on the amortized value, what is the procedure for calculating the GST and reflecting the same in GST invoice format
iii. How to declare the transactions in GSTR-1 & GSTR -3 and GSTR-3B
5/AAR/2018 Dated 30.08.2018  Click here 97(2)(c)    
4 M/s Veeram Natural products   Classification of Aluminum foil disposable container 4/AAR /2018 Dated 30.07.2018   Click here 97(2)(a)    
3 Dr.Dathu Rao Memorial Charitable Trust Whether liable to pay GST for materials purchased and construction services availed, as they fall under exempted category. 3/AAR /2018 Dated 30.07.2018   Click here 97(2)(e)    
2 Fichtner Consulting Engineers (I) P.Ltd Charging IGST treating the place of supply as outside Tamil Nadu since the project site is in the state of Jharkhand( where the mine/end user is located) as per Sec12(3) of IGST Act
or
Charging SGST and CGST, treating place of supply as Tamil Nadu since the drawings are delivered to the client at their Chennai Office, in Tamil Nadu.
 
2/AAR/2018  Dated 27.06.2018  Click here  97(2)(e)    
1 Anabond Ltd. Classification of polysulphide sealants under GST 1/AAR/2018  Dated 27.06.2018   Click here 97(2)(a)    

** Application withdrawn